[2013] UKFTT 755 (TC)

Judge Dr K Khan, Mr Christopher Jenkins.

Decision released 11 December 2013.

Income tax – Late payment penalty – Whether reasonable excuse – No – Appeal dismissed.



  Mr Michael Samson, Partner, appeared for the Appellant.

  Gloria Orimoloye, Presenting Officer, assisted by Sarah Bentley, and Alison Smith, instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the Respondents



  [1] This appeal is concerned with a penalty of £3,832.36 for the late payment of PAYE for months 2 to 11 for the tax years 2011–2012.

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